The Auditor-General’s Report for 2025 has revealed that the overall financial impact of weaknesses and irregularities identified in the course of the audit amounted to GH¢5,266,315,079.
“The overall financial impact of weaknesses and irregularities identified in the course of the audit amounted to GH¢5,266,315,079.” a portion of the report reads.
The Audit Service said it would investigate these matters further and, where appropriate, disallow any items of expenditure that were contrary to law, and surcharge responsible officials accordingly.
Tax Irregularities – GH¢4,801,918,422 17
The report said that tax irregularities accounted for 91.2 per cent of the total financial infractions reported.
Included in this category was a total amount of GH¢3,016,899,115.00 accrued debt owed by ten (10) State Institutions, and GH¢701,722,994.00 arising from VAT and related levies due from 7,970 VAT- registered taxpayers.
“We recommended that the Commissioner-General of the Ghana Revenue Authority (GRA) strengthen its monitoring and supervision of staff. The Authority should also take steps to improve tax collection efficiency, intensify follow-up on overdue taxes, and apply sanctions as prescribed by tax laws,” the report recommended.
Cash Irregularities – GH¢410,699,645
Total cash irregularities noted during the period amounted to GH¢410,699,645.00, representing 7.8 percent of the total irregularities.
The report said these irregularities, which cut across Ministries, Departments and Agencies (MDAs), were attributable to the underlisted infractions:
Unapproved disbursements
Unpresented payment vouchers
Unaccounted revenue
Unsupported payment vouchers
Unretired imprest
“Included in the total cash irregularities was an amount of GH¢285,761,789.32 relating to 34 transactions that were not supported with payment vouchers and relevant documents for our review,” it said.
The report recommended that the Chief Director of the Ministry of Energy ensure the total amount of GH¢285,761,789.32 is accounted for with the relevant supporting documents.
Failing this, the amount should be recovered from the Chief Director and paid into the Auditor-General’s Recoveries Account, it said.
Indebtedness/Loans/Advances – GH¢29,251,842
Total Indebtedness amounted to GH¢29,251,842.00, representing 0.6 percent of the total irregularities.
A significant portion of these irregularities was GH¢10,741,014.92 owed by 596 staff of the Ministry of Health and the Ghana Health Service who benefited from the Ministry of Health’s Vehicle Hire-Purchase Scheme.
“We recommended that the Chief Director of the Ministry of Health liaise with the Controller and Accountant-General’s Department to deduct the monthly repayments from the beneficiaries’ salaries at source, to ensure recovery of the amount without further delay,” the report added.
